CLA-2-02:OT:RR:NC:N5:231

Mr. Ramon Patlan
Blue Water Shipping US Inc.
16945 Northchase Drive
Suite No. 1100
Houston, TX 77060

Re: The tariff classification of Frozen Boneless Beef from Uruguay

Dear Mr. Patlan:

In your letter dated October 3, 2025, you requested a tariff classification ruling on behalf of your client, Frontiere Natural Meats DBA Platte Valley Food Group LLC (Denver, CO).

The subject merchandise is Frozen Boneless Sub-Primal Beef Cuts. Pictorial representations of the five beef items under consideration were submitted with your request. The frozen beef products consist of Cube Roll Ribeye, Heart of Rump Loin, Tenderloin Chain Loin, Strip Chain Loin, and Filet Mignon Loin. The products are seasoned or processed other than being vacuum packed and shipped to the United States.

The applicable subheading for the Cube Roll Ribeye, if entered under quota, will be 0202.30.5025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Meat of bovine animals, frozen: Boneless: Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions: Other: Other: Rib cuts.” The rate of duty will be 4.4 cents per kilogram.

The applicable subheading for the Heart of Rump Loin, Tenderloin Chain Loin, Strip Chain Loin, Filet Mignon Loin, if entered under quota, will be 0202.30.5045, HTSUS, which provides for: “Meat of bovine animals, frozen: Boneless: Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions: Other: Other: Loin cuts.” The rate of duty will be 4.4 cents per kilogram.

The applicable subheading for the five above-described Frozen Boneless Beef products, if entered outside the quota, will be 0202.30.8000, HTSUS, which provides for: “Meat of bovine animals, frozen: Boneless: Other.” The rate of duty will be 26.4 percent ad valorem. Products classified in subheading 0202.30.8000, HTSUS, are also subject to additional safeguard duties based on their value, as described in subheadings 9904.02.01-9904.02.37. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries including Uruguay will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.27, in addition to subheadings 0202.30.5025, 0202.30.5045, or 0202.30.8000, HTSUS, listed above.

The tariffs and additional duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

Importations of this merchandise are subject to regulations administered by the agencies indicated below. You may direct any requests for information regarding their applicable requirements to the following locations:

USDA - APHIS, VS, NCIE Products Program 4700 River Road, Unit 40 Riverdale, MD 20737-1231 Tel: (301) 851-3300 Email: [email protected]

Food Safety & Inspection Service (FSIS) U.S. Department of Agriculture 1400 Independence Ave. SW Washington, D.C. 20250-3700 Tel.: 1-888-MPHotline or (202) 720-6240 Email: [email protected] Website: www.fsis.usda.gov

This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,

(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division